Keyword: «consolidation»

Nowadays many companies are trying to reduce the tax burden by creating groups of related companies, but the features of affiliation of businesses and individuals and the sphere of consolidation help to reveal the actual financial and economic performance of the group and evaluate its activities. In this research paper the author offers a technique of consolidated financial statements formation in accordance with RAS in the situation of vertical and horizontal integration of the companies.

The article analyzes the concepts of memory, memorization and consolidation of material, and notes the psychological and mental characteristics and patterns of memorizing knowledge. It was revealed that memory and memorization are complex processes as-sociated with the activity of neurons in the brain and the retention of studied material in memory in the form of established systems used in different situations. The principles of memorization are considered, which can help the teacher in organizing work in the class-room. The main methods and techniques of memorization are noted, on the basis of which it is necessary to build memorization and consolidation in the classroom, including in economic disciplines.